Hunter Biden, son of President Joe Biden, has reached an agreement with federal prosecutors to plead guilty to two misdemeanor tax charges and enter a pretrial diversion program related to a firearm possession charge. The guilty plea pertains to willful failure to pay federal income taxes, while the diversion program addresses the charge of possessing a firearm while being an unlawful user of a controlled substance.

According to the U.S. Attorney for the District of Delaware, David C. Weiss, Hunter Biden earned over $1.5 million annually in 2017 and 2018, but failed to pay over $100,000 in taxes owed for each year. The firearm charge stems from his possession of a firearm between October 12 and 23, 2018, despite his acknowledged struggle with substance addiction.

The tax charges carry a maximum penalty of 12 months in prison each, totaling two years. The firearm charge carries a maximum penalty of 10 years. However, the pretrial diversion program, if completed successfully, may result in a reduction or dismissal of charges, or a more lenient sentence. The final sentence will be determined by a federal judge.

Hunter Biden's attorney, Chris Clark, stated that the agreement resolves a five-year investigation into his client. He emphasized Hunter Biden's commitment to taking responsibility for his actions during a challenging period marked by addiction and personal turmoil. Clark expressed his client's desire to move forward with his recovery.

The investigation into Hunter Biden commenced in 2018, following suspicious activity reports related to financial transactions involving China and other foreign entities. The investigation also encompassed a 2018 incident where a firearm belonging to Hunter Biden was discarded in a dumpster. Additionally, the investigation looked into Hunter Biden's response on a firearm transaction report where he denied being a user of controlled substances, despite his past discharge from the Navy for cocaine use.

This case has been politically charged, with connections to previous investigations and impeachment proceedings involving former President Donald Trump. The White House has stated its support for Hunter Biden's recovery efforts, while also emphasizing President Biden's non-involvement in his son's business dealings. Separate whistleblower allegations regarding the handling of the investigation and potential involvement of Joe Biden in an alleged criminal scheme have further fueled controversy.